Thailand Exempts Crypto Trading Tax From 2025 To 2029

Thailand has officially introduced a new policy that will reshape its digital asset landscape. On September 5, the Royal Gazette published the Finance Ministry’s 399th ministerial regulation, which grants a five-year exemption from personal income tax on capital gains earned from cryptocurrency trading, starting on January 1, 2025.

This decision has two clear objectives: to promote greater transparency by encouraging investors to use licensed local platforms, and to position Thailand as a regional digital investment hub in Southeast Asia.

What is Thailand’s New Crypto Trading Tax Exemption?

From January 1, 2025, to December 31, 2029, investors will not be required to pay income tax on capital gains from the sale of cryptocurrencies (sale proceeds minus purchase cost and direct trading fees). This marks a fresh approach to taxation and is intended to provide stronger incentives for both domestic and international investors.

However, the exemption only applies when trades are made through entities licensed by the Securities and Exchange Commission (SEC), including exchanges, brokers, and dealers. Transactions conducted through over-the-counter (OTC) channels or unauthorised platforms remain taxable under the standard system.

Though keep in mind that this measure is limited to individuals (Thai tax resident), meaning that companies and commercial entities remain subject to the standard 20% corporate income tax in Thailand. If you are not a resident, Thai tax usually applies only to Thai-sourced income.

How the New Rules Compare to the Old System

Before this policy change, income from digital asset trading was treated as personal income and taxed at progressive rates of up to 35%. Token transfers were also subject to a 7% value-added tax (VAT), except when they were processed on approved exchange platforms.

This framework placed a heavy burden on investors and discouraged participation in the Thai crypto market, especially when the transactions involved intermediaries or unlicensed brokers.

Thailand Crypto Trading Tax Exemption Rules and Limitations

The exemption creates a more favourable environment for individuals trading digital assets, but it comes with certain conditions. To qualify, investors must comply with Know Your Customer (KYC) and Anti-Money Laundering (AML) requirements, and they must keep detailed records of all cryptocurrency transactions for at least five years to maintain transparency.

There will also be no automatic withholding at the source of crypto profits when they are processed at approved exchange platforms. Instead of having part of the gains deducted upfront, investors will receive the full amount and can reinvest it immediately — increasing liquidity and making it easier to channel profits into opportunities such as property purchases.

At the same time, the 7% value-added tax (VAT) continues to apply to transfers conducted outside authorised platforms. For transactions through Thai-licensed platforms, VAT remains suspended, reinforcing Thailand’s position as a competitive and regulated environment for cryptocurrency activities.

Make the Most of Thailand’s New Crypto Trading Tax Exemption

Thailand’s exemption of crypto trading gains from personal income tax between 2025 and 2029 is set to transform the country’s digital asset landscape. The policy now promotes stronger use of regulated trading platforms, improves transparency, and gives individual investors clear benefits: higher after-tax returns, greater liquidity, and increased confidence in the country’s approach to cryptocurrency.

For investors, the five-year window presents valuable opportunities. Whether you plan to purchase a freehold condominium or secure a long-term lease through licensed local exchanges, the exemption makes it easier to channel crypto gains into real estate.

At Sunway Estates, we specialize in helping investors turn crypto wealth into real-world assets. Our team can assist you in identifying high-potential developments, provide reliable local market insights, and guide you through each step of the property acquisition process with professionalism and care.

To make the most of this five-year exemption and secure profitable, long-term investments in Thailand, contact Sunway Estates today!